ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT

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ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT Chapter 4 Accounting Systems &

ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting & IT Chapter 4 Accounting Systems & Business Processes © Copyright 2012 Pearson Education. All Rights Reserved.

Imagine tracking activity you perform today on sticky notes that you post online and

Imagine tracking activity you perform today on sticky notes that you post online and share with your friends. . . What if together with your friends you analyze and rearrange the stickies so that tomorrow you are more efficient? Business Process Management Meet Social Networking. © Copyright 2012 Pearson Education. All Rights Reserved.

Business Processes & the Accounting System Accounting spans business processes in the value chain.

Business Processes & the Accounting System Accounting spans business processes in the value chain. © Copyright 2012 Pearson Education. All Rights Reserved.

Transaction Cycles Each transaction cycle is expanded to show the transactions in the cycle.

Transaction Cycles Each transaction cycle is expanded to show the transactions in the cycle. © Copyright 2012 Pearson Education. All Rights Reserved.

© Copyright 2012 Pearson Education. All Rights Reserved.

© Copyright 2012 Pearson Education. All Rights Reserved.

ABCs of Accounting System = Baseline Accounting System + Customization © Copyright 2012 Pearson

ABCs of Accounting System = Baseline Accounting System + Customization © Copyright 2012 Pearson Education. All Rights Reserved.

Customization Customize the baseline system to meet enterprise-specific needs. © Copyright 2012 Pearson Education.

Customization Customize the baseline system to meet enterprise-specific needs. © Copyright 2012 Pearson Education. All Rights Reserved.

DFDs Create Invoice activity is customized for Espresso Coffee using DFDs. © Copyright 2012

DFDs Create Invoice activity is customized for Espresso Coffee using DFDs. © Copyright 2012 Pearson Education. All Rights Reserved.

DFDs Data Flow Diagrams (DFDs) use four symbols: Agent = Square Data Flow =

DFDs Data Flow Diagrams (DFDs) use four symbols: Agent = Square Data Flow = Arrow Data Store (Table) = Open Rectangle Event or Process = Rounded Rectangle © Copyright 2012 Pearson Education. All Rights Reserved.

DFD Example © Copyright 2012 Pearson Education. All Rights Reserved.

DFD Example © Copyright 2012 Pearson Education. All Rights Reserved.

Reading a DFD Who does What, When, Where & How? Step 1 Identify the

Reading a DFD Who does What, When, Where & How? Step 1 Identify the agents (internal and external). Step 2 Identify events. Step 3 Identify database tables. Step 4 Trace the data flows. © Copyright 2012 Pearson Education. All Rights Reserved.

DFD Exercise For a bank ATM transaction, identify the following: 1. Agents 2. Events

DFD Exercise For a bank ATM transaction, identify the following: 1. Agents 2. Events 3. Data stores © Copyright 2012 Pearson Education. All Rights Reserved.

Guidelines for Well-Designed DFDs © Copyright 2012 Pearson Education. All Rights Reserved.

Guidelines for Well-Designed DFDs © Copyright 2012 Pearson Education. All Rights Reserved.

DFD: 3 Common Errors © Copyright 2012 Pearson Education. All Rights Reserved.

DFD: 3 Common Errors © Copyright 2012 Pearson Education. All Rights Reserved.

Joey’s DFD What changes would you request? © Copyright 2012 Pearson Education. All Rights

Joey’s DFD What changes would you request? © Copyright 2012 Pearson Education. All Rights Reserved.

DFD Exercise The following data flow diagram has three agents (A 1, A 2,

DFD Exercise The following data flow diagram has three agents (A 1, A 2, A 3), two processes/events (P 1, P 2), and two database tables (T 1, T 2). Identify and list the errors that you see in the DFD. © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All

How Do I Build a DFD (Level 0)? © Copyright 2012 Pearson Education. All Rights Reserved.

How Do I Build a DFD (Level 1)? Steps 6 -10: Repeat steps 1

How Do I Build a DFD (Level 1)? Steps 6 -10: Repeat steps 1 -5 to create a level-1 DFD. © Copyright 2012 Pearson Education. All Rights Reserved.

Level-1 DFD © Copyright 2012 Pearson Education. All Rights Reserved.

Level-1 DFD © Copyright 2012 Pearson Education. All Rights Reserved.

DFD Exercise Select an authentic enterprise of your choice and describe how the enterprise

DFD Exercise Select an authentic enterprise of your choice and describe how the enterprise processes sales transactions with customers. 1. List: Agents Events Data stores 2. Draw a level-0 data flow diagram (DFD) to document the sales transaction for the enterprise of your choice, showing agents, events, data stores, and data flow. © Copyright 2012 Pearson Education. All Rights Reserved.

ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
ACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting ITACCOUNTING INFORMATION SYSTEMS The Crossroads of Accounting IT
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